In light of your studies in respect of Modules 1 to 5, you are to identify, analyses and discuss the above taxation issues in respect to both Financial Years. Your response should be in essay format and should make reference to relevant legislation, case law and any Rulings issued by the Australian Taxation Office. You will be expected to form a conclusion as to each tax issue you identify, and you are not required to discuss or identify any Double Taxation Agreements (DTA's) between Australia and Singapore and should focus on Australian Tax law.